There are some things that may not make sense when they cost $1, but if Uncle Sam pays the first 35 cents and all it costs you is 65 cents, it might make sense.

We are not deferring income, if you look at the tax laws as now written, in 2013 just about every bracket starts at a lower dollar level and has about a 3% increase in rate. Deferring income just allows you to pay more later.